Tariff Tactics

I. Introduction: After AGS—Importer Options

With the Supreme Court poised to issue its decision in Trump v V.O.S. Selections, Inc., No. 25-250, 2025 WL 2601020 (2025), this is a critical time for importers to act to protect tariff refund rights.  The Court’s decision may invalidate the sweeping “reciprocal,” “fentanyl,” or “Liberation Day” tariffs that President Trump imposed beginning in February of 2025 as unauthorized by the International Emergency Economic Powers Act (“IEEPA”).  With a decision looming, importers increasingly face pressure to ...

I. Introduction: CIT Injunction Denial — A Procedural Ruling with Practical Consequences

Yesterday, a panel of the U.S. Court of International Trade (“CIT”) issued an important slip opinion denying a group of importers’ motion to enjoin the liquidation of tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”).  AGS Co. Auto. Sols. v. U.S. Customs & Border Prot., No. 25-00255, slip op. 25-154 (Ct. Int’l Trade Dec. 15, 2025).  These tariffs—sometimes referred to as “reciprocal,” “fentanyl,” or “Liberation Day” ...

Introduction: A Major Retailer Enters the Tariff Refund Fight

Last week, Costco Wholesale Corporation filed suit in the U.S. Court of International Trade (“CIT”) challenging the legality of tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”). The lawsuit seeks refunds of previously paid IEEPA duties. Costco’s complaint comes at a critical moment: the Supreme Court heard argument on November 5 in Trump v. V.O.S. Selections—a case squarely raising the issue of whether IEEPA authorizes tariff imposition at all—and a decision is ...